https://www.taxtmi.com/caselaws?id=95862 Laboratory glassware and its component articles were held classifiable under Heading 70.12, because the specific tariff description covered the goods and the HSN inclusion note supported a broad reading; Heading 70.15, as a residuary entry, could not prevail over the specific classification. The demand was also found time-barred because the assessees had disclosed the nature of manufacture and clearances in declarations and returns, so suppression or misstatement could not be alleged to justify the extended period. The department's classification and the resulting duty demands and penalties were therefore set aside, with consequential relief to the assessees. en-us Mon, 25 Sep 2000 00:00:00 +0530 Thu, 15 Dec 2011 15:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95862 Laboratory glassware and its component articles were held classifiable under Heading 70.12, because the specific tariff description covered the goods and the HSN inclusion note supported a broad reading; Heading 70.15, as a residuary entry, could not prevail over the specific classification. The demand was also found time-barred because the assessees had disclosed the nature of manufacture and clearances in declarations and returns, so suppression or misstatement could not be alleged to justify the extended period. The department's classification and the resulting duty demands and penalties were therefore set aside, with consequential relief to the assessees. Case-Laws Central Excise Mon, 25 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95862